Where a UK company is funded by off-shore loans, payments of interest – even to an intra-group lender – will be subject to UK withholding tax.
However, the tax withholding will not apply if the loan is structured as ...
The Indian Budget was released on February 1, 2020 and within a span of five days, Ashok Maheshwary and Associates LLP's views have been covered extensively by the media. This media coverage includes two interviews on Na ...
Author: Katie L. S. Von Kohorn
The Setting Every Community Up for Retirement Enhancement (SECURE) Act (“the Act”), enacted December 20, 2019, and effective January 1, 2020, made significant changes to the treat ...
6th Amendment to the EU Directive on Administrative Cooperation
DAC6 comes into effect on the 1st July 2020 and imposes reporting obligations on cross border arrangements (CBAs), relating to direct taxation, that contai ...
A much-hated tax on not-for-profit organizations is on the way out. At the end of 2019, Congress repealed a provision of 2017’s Tax Cuts and Jobs Act (TCJA) that triggered the unrelated business income tax (UBIT) of 21 ...
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